Excess Baggage Charges Part of Air Transport Service; Service Tax on Them Unjustified, Not "Transfer of Goods.

The excess baggage charges collected by the Airlines are integral part of the main service namely, “transportation of passengers by air” and, therefore demand of service tax on such charges cannot be sustained under “Transfer of Goods by Air Service” - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X